How are equity-settled share-based transactions measured?
A) At the price of the last equity transaction in an established market.
B) At the fair value at the measurement date of the goods or services received.
C) At the average weighted cost of equity.
D) At the negotiated price.

Question

Quizplus · Accepted Answer

Equity-settled share-based transactions are measured at the fair value of the goods or services received at the measurement date. If the fair value of the goods or services cannot be reliably measured, the transaction is measured at the fair value of the equity instruments granted.

How Are Equity-Settled Share-Based Transactions Measured